Analyzing Pedagogical Approaches Used in Second Auditing Courses

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Abstract

To help professors develop and design second auditing classes, we surveyed members of the American Accounting Association’s Auditing Section to identify programs that offer second auditing courses, the textbooks used for such courses, and the learning activities used. Respondents (n=252) identified the unique activities that they perceived to extend the second auditing course beyond the basics found in textbooks. Results reveal the textbooks used for first and second auditing courses, learning objectives, website resources, manual and computerized cases, group projects, software programs, video presentations, supplementary materials, and an analysis of national syllabi. These results, drawn from a diverse group of institutions, can serve as a resource to help professors develop the content for a second auditing course.

Authors

• Alan Reinstein, Wayne State University

• Natalie T Churyk, Northern Illinois University